Análisis del impacto económico en el sector bananero de la provincia del Guayas por las obligaciones tributarias: impuesto a la renta y ley de fomento ambiental y optimización de ingresos del estado periodo 2009-2013
The present research is aimed at evaluating and analyzing the economic impact of the banana industry in the province of Guayas, because of the tax obligations of the income tax Act and the Environmental Development and Optimization of the Ecuadorian State Revenue 2009-2013. At first the problem was...
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado em: |
2014
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| Acesso em linha: | http://repositorio.ulvr.edu.ec/handle/44000/298 |
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Adicionar Tag | Resumo: | The present research is aimed at evaluating and analyzing the economic impact of the banana industry in the province of Guayas, because of the tax obligations of the income tax Act and the Environmental Development and Optimization of the Ecuadorian State Revenue 2009-2013. At first the problem was identified in the province of Guayas, specifically in banana strategic sectors, the research objectives are formulated and the dependent and independent variables was considered. The second chapter the frame of reference consists of the referential background, conceptual framework, legal framework, accounting framework related to international accounting standard IAS 41, biological assets is developed. The third chapter describes the methodology applied was raised, population, sample and data processing of surveys identified. The fourth chapter the proposal was made to optimize the resources affected by l application of two percent of the tax on each box of bananas produced and exported. Finally, conclusions and recommendations were made……. |
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